9911796707
TMI Blog2018 (10) TMI 1702X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No.19/2003-ST dated 21.8.2003 along with Column No.5 of Notification No.1/2006-ST dated 1.3.2006 and Circular No.62/11/2003-ST dated 21.8.2003 and Instruction No.137/73/07-CX4 dated 12.11.2007 as ultra vires provisions of subclause (zzd) of Clause 105, read with Clause (39a) of Chapter-V of the Finance Act, 1994. In alternative, the petitioner has prayed for quashing of Section 65(105) (zzd) and 65(39a) of the Finance Act, 1994 as being against constitutional scheme of the legislation for levy of service tax in India. 3. Our earlier orders dated 4.9.2018 and 10.9.2018 record the contention of the petitioner association that the issue raised is covered in their favour vide decision of the Supreme Court in Commissioner, Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the gross value of the works contract the value of property in goods transferred in the execution of a works contract." xxxx 29. In the aforesaid judgment, it was held that the levy of service tax in Section 65(105)(g), (zzd), (zzh), (zzq) and (zzzh) is good enough to tax indivisible composite works contracts. Various judgments were referred to which have no direct bearing on the point at issue. In paragraph 23 of this judgment, the second Gannon Dunkerley judgment is referred to in passing without noticing any of the key paragraphs set out hereinabove in our judgment. Also, we find that the judgment in G.D. Builders (supra) went on to quote from the judgment in Mahim Patram Private Ltd. V. Union of India, 2007 (3) SCC 668, to arrive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition does not relate to interpretation of sub-clause (zzzza) to Section 65(105) of the Finance Act, 1994. 8. The law declared and ratio enunciated by the Supreme Court is binding precedent as per Article 142 of the Constitution of India and would accordingly apply and bind the respondents' authorities. We would allow the present writ petition in terms of the judgment of the Supreme Court in Larsen and Toubro Limited (supra) and hold that the impugned circulars and instructions to the contrary would have to be disregarded. Similarly, instructions/letter dated 24.11.2010 by the respondents' authorities would be disregarded in terms of the decision and ratio in Larsen and Toubro Limited (supra). 9. Learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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